Integrated Filing — IndAS

General information about company
Scrip Code	532407
NSE Symbol	MOSCHIP
MSEI Symbol	NOTLISTED
ISIN	INE935B01025
Name of company	MOSCHIP TECHNOLOGIES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	21-May-2025   19:00:00
End date and time of board meeting	21-May-2025   19:30:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2024-05-06
Indicate Company website link for updated RPT policy of the Company	https://moschip.com/policies-documents/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable, No Defaults

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1111696000	3872118000
	Other income	3223000	40976000
	Total income	1114919000	3913094000
2	Expenses
(a)	Cost of materials consumed	14927000	154865000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	494491000	1916333000
(e)	Finance costs	17251000	69579000
(f)	Depreciation, depletion and amortisation expense	24404000	119749000
(f)	Other Expenses
1	Operating cost	470380000	1265335000
2	Other expenses	32941000	95054000
	Total other expenses	503321000	1360389000
	Total expenses	1054394000	3620915000
3	Total profit before exceptional items and tax	60525000	292179000
4	Exceptional items	0	0
5	Total profit before tax	60525000	292179000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	0	0
9	Total tax expenses	0	0
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	60525000	292179000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	60525000	292179000
17	Other comprehensive income net of taxes	-9204000	-24390000
18	Total Comprehensive Income for the period	51321000	267789000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	381762000	381762000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		2900035000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.32	1.54
	Diluted earnings (loss) per share from continuing operations	0.31	1.48
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.32	1.54
	Diluted earnings (loss) per share from continuing and discontinued operations	0.31	1.48
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	212536000
	Capital work-in-progress
	Investment property
	Goodwill	551100000
	Other intangible assets	0
	Intangible assets under development	218899000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1631209000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	53085000
	Total non-current financial assets	1684294000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	2666829000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	641006000
	Cash and cash equivalents	272561000
	Bank balance other than cash and cash equivalents	203566000
	Loans, current	0
	Other current financial assets	77971000
	Total current financial assets	1195104000
	Current tax assets (net)	31236000
	Other current assets	413033000
	Total current assets	1639373000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4306202000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	381762000
	Other equity	2900035000
	Total equity attributable to owners of parent	3281797000
	Non controlling interest
	Total equity	3281797000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	81798000
	Total Trade payable	81798000
	Other non-current financial liabilities	92629000
	Total non-current financial liabilities	174427000
	Provisions, non-current	166412000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	340839000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3984000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	135109000
	Total Trade payable	139093000
	Other current financial liabilities	96130000
	Total current financial liabilities	235223000
	Other current liabilities	405490000
	Provisions, current	42853000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	683566000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1024405000
	Total equity and liabilites	4306202000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Semiconductor	908436000	3164510000
2	Software & System Design	203260000	707608000
3	Unallocated	0	0
	Total Segment Revenue	1111696000	3872118000
	Less: Inter segment revenue
	Revenue from operations	1111696000	3872118000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Semiconductor	144369000	646735000
2	Software & System Design	6826000	25634000
3	Unallocated	-52238000	-231838000
	Total Profit before tax	98957000	440531000
	i. Finance cost	17251000	17251000
	ii. Other Unallocable Expenditure net off Unallocable income	21181000	21181000
	Profit before tax	60525000	292179000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Semiconductor	1621019000	1621019000
2	Software & System Design	422986000	422986000
3	Unallocated	0	0
	Total Segment Asset	2044005000	2044005000
	Un-allocable Assets	2262197000	2262197000
	Net Segment Asset	4306202000	4306202000
4	Segment Liabilities
	Segment Liabilities
1	Semiconductor	372695000	372695000
2	Software & System Design	53874000	53874000
3	Unallocated	597837000	597837000
	Total Segment Liabilities	1024406000	1024406000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	1024406000	1024406000
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Actuarial loss / (gain) on defined benefit obligation	-9204000	-24390000
	Total Amount of items that will not be reclassified to profit and loss	-9204000	-24390000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-9204000	-24390000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			292179000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			69579000
	Adjustments for decrease (increase) in inventories			7998000
	Adjustments for decrease (increase) in trade receivables, current			215165000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-389777000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-26169000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			127838000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			330574000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			119749000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			30335000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-4359000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			4885000
	Adjustments for dividend income			0
	Adjustments for interest income			20052000
	Adjustments for share-based payments			144214000
	Adjustments for fair value losses (gains)			-3719000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-890000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			6911000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			612282000
	Net cash flows from (used in) operations			904461000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-3419000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			907880000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			890000
	Purchase of property, plant and equipment			136913000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			21714000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-45873000
	Net cash flows from (used in) investing activities	-160182000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			97653000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			406483000
	Payments of lease liabilities			97965000
	Dividends paid			0
	Interest paid			69471000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-476266000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			271432000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			271432000
	Cash and cash equivalents cash flow statement at beginning of period			1129000
	Cash and cash equivalents cash flow statement at end of period			272561000